Estate control by Court of Wards makes the court appointed administrator liable for tax recovery to the same extent as the taxpayer. When a taxable person's business estate is under the control of the Court of Wards, Administrator General, Official Trustee, Receiver or Manager, those court appointed persons are directly responsible for tax, interest and penalty arising from the business and such liabilities may be levied and recovered from them to the same extent as from the taxable person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Estate control by Court of Wards makes the court appointed administrator liable for tax recovery to the same extent as the taxpayer.
When a taxable person's business estate is under the control of the Court of Wards, Administrator General, Official Trustee, Receiver or Manager, those court appointed persons are directly responsible for tax, interest and penalty arising from the business and such liabilities may be levied and recovered from them to the same extent as from the taxable person.
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